IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00543092.html
   My bibliography  Save this paper

Cabinets D'Expertise Comptable : Impacts D'Internet Sur La Relation Client Et La Performance

Author

Listed:
  • Philippe Chapellier

    (CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques)

  • Thouraya Trigui

    (CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques)

Abstract

Cet article présente les résultats d'une enquête réalisée par questionnaire auprès de 283 expertscomptables. Il montre, dans une première partie, qu'Internet est utilisé au quotidien dans les cabinets mais le plus souvent dans une optique d'amélioration des routines et plus rarement dans une optique novatrice permettant de proposer de nouveaux services aux clients. Il révèle, dans un second temps, que l'usage de cet outil facilite et renforce sur certains points la relation entre l'expert et son client et peut ainsi créer un sentiment de proximité virtuelle entre les acteurs. Toutefois, l'étude laisse apparaître des limites qui pourraient parfois conduire à dépersonnaliser la relation et engendrer paradoxalement chez certains dirigeants l'apparition d'un sentiment d'isolement.

Suggested Citation

  • Philippe Chapellier & Thouraya Trigui, 2007. "Cabinets D'Expertise Comptable : Impacts D'Internet Sur La Relation Client Et La Performance," Post-Print halshs-00543092, HAL.
  • Handle: RePEc:hal:journl:halshs-00543092
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00543092
    as

    Download full text from publisher

    File URL: https://shs.hal.science/halshs-00543092/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Tom Finholt & Lee S. Sproull, 1990. "Electronic Groups at Work," Organization Science, INFORMS, vol. 1(1), pages 41-64, February.
    2. repec:dau:papers:123456789/4264 is not listed on IDEAS
    3. Ikujiro Nonaka, 1994. "A Dynamic Theory of Organizational Knowledge Creation," Organization Science, INFORMS, vol. 5(1), pages 14-37, February.
    4. Richard L. Daft & Robert H. Lengel, 1986. "Organizational Information Requirements, Media Richness and Structural Design," Management Science, INFORMS, vol. 32(5), pages 554-571, May.
    5. repec:dau:papers:123456789/3298 is not listed on IDEAS
    6. Henri Olivier, 2000. "Challenges facing the accountancy profession," European Accounting Review, Taylor & Francis Journals, vol. 9(4), pages 603-624.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Chris Kimble & José Braga Vasconcelos & Álvaro Rocha, 2016. "Competence management in knowledge intensive organizations using consensual knowledge and ontologies," Information Systems Frontiers, Springer, vol. 18(6), pages 1119-1130, December.
    2. Harpreet Singh & David Kryscynski & Xinxin Li & Ram Gopal, 2016. "Pipes, pools, and filters: How collaboration networks affect innovative performance," Strategic Management Journal, Wiley Blackwell, vol. 37(8), pages 1649-1666, August.
    3. Ari-Veikko Anttiroiko, 2016. "City-as-a-Platform: The Rise of Participatory Innovation Platforms in Finnish Cities," Sustainability, MDPI, vol. 8(9), pages 1-31, September.
    4. Da Mota de Pina E Cunha, A.M., 1998. "Determinants of Product Innovation in Organizations : Practices and Performance in the Portugese Financial Sector," Other publications TiSEM e6e4e56e-b72a-4392-8d79-f, Tilburg University, School of Economics and Management.
    5. Fisch, Jan Hendrik, 2003. "Optimal dispersion of R&D activities in multinational corporations with a genetic algorithm," Research Policy, Elsevier, vol. 32(8), pages 1381-1396, September.
    6. Hakki Yildirmaz & M. Atilla Öner & Nicole Herrmann, 2018. "Impact of Knowledge Management Capabilities on New Product Development and Company Performance," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 15(04), pages 1-34, August.
    7. Chris Kimble, 2013. "Knowledge management, codification and tacit knowledge," Post-Print halshs-00826911, HAL.
    8. Eric Christian Brun, 2016. "Ambidexterity and Ambiguity: The Link Between Ambiguity Management and Contextual Ambidexterity in Innovation," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 13(04), pages 1-29, August.
    9. Shawnee K. Vickery & Cornelia Droge & Theodore P. Stank & Thomas J. Goldsby & Robert E. Markland, 2004. "The Performance Implications of Media Richness in a Business-to-Business Service Environment: Direct Versus Indirect Effects," Management Science, INFORMS, vol. 50(8), pages 1106-1119, August.
    10. Philippe Chapellier, 2009. "Choix Des Medias Et Efficacite De La Communication : Le Cas De La Relation Entre L'Expert-Comptable Et Le Dirigeant De Petite Entreprise," Post-Print halshs-00459645, HAL.
    11. Michele Griessmair & Sabine T. Koeszegi, 2009. "Exploring the Cognitive-Emotional Fugue in Electronic Negotiations," Group Decision and Negotiation, Springer, vol. 18(3), pages 213-234, May.
    12. Josef Windsperger & Nina Gorovaia, 2011. "Knowledge attributes and the choice of knowledge transfer mechanism in networks: the case of franchising," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 15(4), pages 617-640, November.
    13. Ritter-Hayashi, Daniela & Knoben, Joris & Vermeulen, Patrick A.M., 2021. "Temporary employment: Curse or blessing for a firm's absorptive capacity?," Technological Forecasting and Social Change, Elsevier, vol. 173(C).
    14. Anne-Laure Fayard & Anca Metiu, 2014. "The Role of Writing in Distributed Collaboration," Organization Science, INFORMS, vol. 25(5), pages 1391-1413, October.
    15. Gabriel Szulanski & Dimo Ringov & Robert J. Jensen, 2016. "Overcoming Stickiness: How the Timing of Knowledge Transfer Methods Affects Transfer Difficulty," Organization Science, INFORMS, vol. 27(2), pages 304-322, April.
    16. Mahr, Dominik & Lievens, Annouk, 2012. "Virtual lead user communities: Drivers of knowledge creation for innovation," Research Policy, Elsevier, vol. 41(1), pages 167-177.
    17. Rajiv D. Banker & Indranil Bardhan & Ozer Asdemir, 2006. "Understanding the Impact of Collaboration Software on Product Design and Development," Information Systems Research, INFORMS, vol. 17(4), pages 352-373, December.
    18. Jonathon N. Cummings & J. Alberto Espinosa & Cynthia K. Pickering, 2009. "Crossing Spatial and Temporal Boundaries in Globally Distributed Projects: A Relational Model of Coordination Delay," Information Systems Research, INFORMS, vol. 20(3), pages 420-439, September.
    19. Yan Xin & Ville Ojanen, 2022. "Knowledge Reuse in Product-Service Systems," Sustainability, MDPI, vol. 14(21), pages 1-17, November.
    20. Nada Korac-Kakabadse & Alexander Kouzmin & Andrew Korac-Kakabadse, 2000. "Information Technology-Enabled Communication and Organizational Effectiveness," International Review of Public Administration, Taylor & Francis Journals, vol. 5(1), pages 17-36, June.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00543092. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.